This study explores why employees in an organization report or do not report unethical practices in the workplace. This study applies a qualitative approach using focus group discussions to 19 informants selected based on employee characteristics (such as type of employee, tenure, and managerial position) who work in an educational institution in Indonesia. This study employs Discourse Network Analysis to generate various themes (reasons) for informants to report or ignore unethical practices they knew. The results found that the main reason for reporting unethical practices was to find a solution or when it was deemed detrimental to the reporter. The main reason for not reporting was because it was considered normal or because the perpetrator was a friend. In addition, informants chose not to report when they acted by reprimanding the perpetrator directly. The research does not capture data and information on whistleblowing practices from various organizations; therefore, further studies can expand the scope of various organizations in several countries to obtain complete, comprehensive, and comparable results. Managers should provide a whistleblowing system in the company and provide a conducive working environment for employees to willingly report any wrongdoings or unethical behaviors. Previous studies have examined the influence of individual, external and situational factors that encourage whistleblowing. Yet, limited studies reveal the reasons for someone actually to report-or reasons for ignoring-unethical practices that they know. The results of this study contribute to the scientific field of business ethics through the new findings of whistleblowing and the unique research methods used.